# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-235

(a) The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:

  (1) classrooms;

  (2) dining;

  (3) exercise;

  (4) food preparation or cooking;

  (5) meetings or gatherings;

  (6) offices used by the common ownership community for management of the community;

  (7) recreation;

  (8) security;

  (9) sports;

  (10) storage; or

  (11) any other common use.

(b) The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)